Here is Portfolio page of Arpit, with all his work

Does provisions of Section 45Q of RBI Act overrides other Acts?

Jan. 31, 2018
Hey in past 2 years i had STCL on stock trading...Due to losses, i didnt file any ITR...Now in this year I have earned Rs 30,000 as STCG...Can i set off earlier loss from this 30,000 gain...??

Sorry you cant do it...As per Section 139(3) losses can be carried forward and set off only when income tax return has been filed within the due date...Since in your case ITR has not at all been filed, you cannot setoff STCG from past losses...
Basic Concepts Of PE
Feb. 01, 2018
Understanding of Permanent Establishment is basis for sheer understanding of International Taxation. Once the basics are understood, further in depth study can be done of the topic. In this article, all terms which are extensively used in concept of PE has been elaborated.
ABB FZ-LLC Transfer Pricing Rule
Feb. 07, 2018
Read the judgement of Bangalore ITAT in ABB-FZ case and decide yourself, with all due respect, about the correctness of decision rendered by ITAT.
Grandfathering Clause in Income Tax Law
Dec. 01, 2017
DTAA amended with grandfathering clause….GAAR made applicable with grandfathering clause….what’s this whole fuss about grandfathering clause?? Let’s understand with help of live examples…
What is the crux of decision of writ petition in the case of Kalpana Shantilal Haria?

Bombay HC in the writ petition opined that non-pointing out the mistake/error by the Joint Commissioner of Income Tax on the form submitted to him for approval by A.O is prima facie evidence of non-application of mind on the part of the sanctioning authority.
Is there any other case law similar to the case of Shankar D. Dhanwatey and Others ??

Feb. 07, 2018
What is the crux of decision in the case of West Bengal State Housing Corporation ?

Feb. 07, 2018
SPICe: Simplified Proforma for Incorporating Company Electronically
Jan. 02, 2017
SPICe stands for Simplified Proforma for Incorporating Company Electronically. It is a scheme initiated by Ministry of Corporate Affairs. The scheme's main motive is to simplify the procedure for incorporating a company electronically.